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A. NIRMALA
(Authority for Advance Ruling, Tamilnadu)

Hon'ble Judges:

T.G. VENKATESH
K. LATHA
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

A. NIRMALA
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Tamilnadu

Date Feb 28, 2022
Order No.

TN/05/ARA/2022

Citation

2022(2) TAXREPLY 5571
Original Order
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ORDER

Tvl. A. Nirmala No. 17/480, 19th Street, 4th Sector, K K Nagar, Chennai 600 078. (hereinafter called the ‘Applicant’) is an unregistered dealer under the Goods and Services Act and is a Service recipient of Construction service. They have sought Advance Ruling on the following questions: “What should be the taxable value in respect of the supply of construction services provided by the developer to the applicant as per Clause (b) of the notification No.4/2018?” The Applicant has submitted the copy of application in Form GST ARA - 01 and also submitted a copy of Challan evidencing payment of application fees of ₹ 5,000/- each under sub-rule (1) of Rule 104 of CGST rules 2017 and SGST Rules 2017. 2.1 The applicant has stated that she, along with her sisters have inherited the property from her late father at Plot No 480, 19th Street, 4th Sector, K K Nagar, Chennai - 600 078, being a land admeasuring 3440 Sq.ft. They have entered into a Joint Devel....

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